# What is Tax invoice (ใบกำกับภาษี)?

Country: Thailand

A full tax invoice is the document a VAT-registered seller issues. The buyer needs a valid tax invoice to claim the input VAT on its own P.P.30.

## How Tax invoice (ใบกำกับภาษี) works in Thailand

Section 82/5 of the Revenue Code denies input VAT without a valid tax invoice, and also on entertainment and on passenger cars of up to 10 seats. An invoice with a material error must be cancelled and reissued by the seller. Input VAT you cannot claim can be deducted as a cost for corporate income tax.

Source: https://www.rd.go.th/english/37732.html

## Related terms

- [VAT (Thailand)](https://accounts-os.com/th/glossary/vat-thailand)
- [e-Tax Invoice and e-Receipt](https://accounts-os.com/th/glossary/e-tax-invoice-thailand)